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Act for amending and supplementing of the Excise Duties and Tax Warehouses Act

In State Gazette issue 12/11.02.2022 the Act for amending and supplementing of the Excise Duties and Tax Warehouses Act (AASEDTWA), adopted on 02.02.2022 by the 47th National Assembly, has been published.

With AASEDTWA the provisions of Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (ОВ, L 58/4, dated 27th of February 2020), of Council Directive (EU) 2020/1151 of 29 July 2020 amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (ОВ, L 256/1, dated 5th of August 2020) and of Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework (ОВ, L 336/10, dated 30th of December 2019) are implemented.

In term of 6 months, as of entering into legal effect of the act, the Minister of Finance shall provide for the compliance of the Regulations for Application of the act with the newly amened and supplemented act.

AASEDTWA shall enter into legal effect as of the day of its promulgation in the State Gazette, with the exception of:

1. Section 7,§ 21, Item 1, point “a” and Item 2, § 22, Item 3, § 23, Item 1 and 2, § 25, § 39 § 42, Item 2 regarding Art. 83f, Para. 5 -8 and, § 43, which shall enter into legal effect on 1st of July 2022;

2. Section 1, § 2, Item 12-15, § 5, § 6, Item 2 and 3, § 9, § 11, § 12, § 13, § 15, § 21, Item 1, point “b”, Item 3 and 4, § 23, Item 3 and 4, § 24, § 26 – 33, § 37, § 38, § 41, § 42, Item 1 and 2 regarding Art 83f, Para. 9-17 and § 46, which shall enter into legal effect in 13th of February 2023;   

3. Section 14, which shall enter into legal effect on 1st of January 2031.